
1 
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(1) This order may be cited as the Social Security (Contributions) (Re-rating) Order (Northern Ireland) 1991 and shall come into operation on 6th April 1991.
(2) In this order “the Act”means the Social Security (Northern Ireland) Act 1975.
2 
In section 4(6E) of the Act (secondary earnings brackets and appropriate percentage rates)
(a) for the weekly earnings figure £79 99 and the percentage rate figure 5, specified in respect of Bracket 1, there shall be substituted respectively the figures £84 99 and 4 6;
(b) for the weekly earnings figures £80 00 and £124 99 and the percentage rate figure 7, specified in respect of Bracket 2, there shall be substituted respectively the figures £85 00, £129 99 and 6 6;
(c) for the weekly earnings figures £125 00 and £174 99 and the percentage rate figure 9, specified in respect of Bracket 3, there shall be substituted respectively the figures £130 00, £184 99 and 8 6;
(d) for the weekly earnings figure £175 00 and the percentage rate figure 10 45, specified in respect of Bracket 4, there shall be substituted respectively the figures £185 00 and 10 4.
3 
In section 7 of the Act (Class 2 contributions)
(a) in subsection (1) (weekly rate) for “£4 55” there shall be substituted “£5 15”;
(b) in subsection (5) (small earnings exception) for “£2,600” there shall be substituted “£2,900”.
4 
In section 8(1) of the Act (amount of Class 3 contributions) for “£4 45” there shall be substituted “£5 05”.
5 
In sections 9(2) and 10(1) of the Act (Class 4 contributions recoverable under Tax Acts and regulations)—
(a) for “£5,450” (lower limit) wherever it appears there shall be substituted in each of those sections “£5,900”;
(b) for “£18,200” (upper limit) there shall be substituted in each of those sections “£20,280”.
Sealed with the Official Seal of the Department of Health and Social Services for Northern Ireland on
A. N. Burns
Assistant Secretary
8th March 1991.